Internal Revenue Bulletin:  2005-30 

July 25, 2005 


Rev. Rul. 2005-49 Rev. Rul. 2005-49

Judicial remedy for wrongful levies. This ruling clarifies that a wrongful levy action under section 7426 of the Code is the only remedy available to a third person whose property was levied to satisfy the tax debt of another.

Rev. Rul. 2005-50 Rev. Rul. 2005-50

Discharge of property; refund action. This ruling clarifies that, in light of amendments to sections 6325 and 7426 of the Code made by the IRS Restructuring and Reform Act of 1998, a person not liable for the underlying tax may not file a refund action under the holding of United States v. Williams, 514 U.S. 527 (1995).

Rev. Proc. 2005-42 Rev. Proc. 2005-42

Publication 1245 is revised for tax year 2005. Follow the specifications in this revenue procedure when submitting Form W-4 electronically or magnetically. Rev. Proc. 2001-16 superseded.

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